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Modelo 210: IRNR (non-resident income tax) for non-residents

Modelo 210: IRNR (non-resident income tax) for non-residents is filed with Agencia Tributaria — modelo 210. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €90.

We file your modelo 210 with AEAT (Spanish Tax Agency) to tax income obtained in Spain as a non-resident without a permanent establishment: imputed income from an urban property that is not rented out, quarterly rental income, gains from the sale of a property, Spanish-source pensions, or interest and dividends. We apply the correct rate (19 % EU/EEA or 24 % rest of the world), deduct withholdings from the modelo 211 (3 % on sales) and the modelo 216 (on income), and detect exemptions under a bilateral CDI (double taxation treaty) where applicable.

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Estimated total cost
from €90
Managora's fee
€108.90 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Imputed property income without rental: 1 Jan - 31 Dec of the following year. Rentals and pensions: quarterly (20 Apr / 20 Jul / 20 Oct / 20 Jan). Sale of a property: 4 months from the transfer. Refunds: up to 4 years.
Where it is filed
Agencia Tributaria — modelo 210 ↗
What you receive
Application

Cost breakdown: Our fee 90 €, no tasa (official fee). Plus the amount of IRNR resulting from your self-assessment (variable depending on the income and the applicable rate)..

Modelo 210: IRNR (non-resident income tax) for non-residents: how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We detect the type of income and the corresponding deadline. We apply the rate (19 % EU/EEA / 24 % rest of the world), validate the residence certificate for the reduced rate and detect a CDI exemption where applicable.
  3. 3Payment of 90 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 210 electronically at the AEAT sede electrónica (online portal) with your digital certificate / Cl@ve / identification code. SEPA direct debit accepted.
  6. 6You receive the processed copy with the CSV filing code. If there is a refund, AEAT will pay it into the IBAN provided.

Which documents do you need?

  • •Valid NIE (foreigner identity number); without it, you must apply for one first.
  • •Tax residence certificate from your country of residence (stamped by the tax authority).
  • •If a property: nota simple from the Property Registry or cadastral consultation showing the cadastral value.
  • •If a rental: tenancy agreement + proof of rent received.
  • •If a sale: deed of sale + original deed of acquisition + stamped modelo 211 from the buyer (3 % withholding).
  • •If pensions / employment income: certificate from the payer.
  • •If investment income: certificate from the issuing bank showing the withholdings borne.

Legal basis and things to bear in mind

  • Subject: an individual or legal entity that is NOT resident and acts WITHOUT a permanent establishment. If you act with a permanent establishment, IS (corporate tax) or IRPF (personal income tax) applies, not IRNR.
  • General rate: 19 % for EU/EEA residents with a tax residence certificate. 24 % for the rest of the world. Pensions are taxed on a progressive scale of 8-40 %.
  • Imputed property income (without rental): 1,1 % of the cadastral value if revised in the last 10 years, or 2 % if not. Deadline until 31 Dec of the following year.
  • Rentals: quarterly. EU/EEA residents may deduct expenses. The rest of the world is taxed on gross income.
  • Sale of a property: the buyer withholds 3 % of the price (modelo 211), which is deducted from the modelo 210 tax due. Deadline 4 months from the sale. If the tax due is lower, a refund is requested.
  • Refunds for excess withholding: up to 4 years from the end of the filing period.
  • Bilateral CDI: if it assigns exclusive taxing rights to the country of residence, the income is NOT taxed in Spain. Apply by requesting a refund if withholding has already taken place.
  • Coordinate with a valid NIE (renew it if expired, use renovacion_tie or a specific application).

Modelo 210: IRNR (non-resident income tax) for non-residents: frequently asked questions

Modelo 210: IRNR (non-resident income tax) for non-residents: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €90: Our fee 90 €, no tasa (official fee). Plus the amount of IRNR resulting from your self-assessment (variable depending on the income and the applicable rate).. Managora's fee is €108.90, 21% VAT included (€90.00 net + €18.90 VAT). This procedure carries no official tasa.

Modelo 210: IRNR (non-resident income tax) for non-residents: how long does it take?

Imputed property income without rental: 1 Jan - 31 Dec of the following year. Rentals and pensions: quarterly (20 Apr / 20 Jul / 20 Oct / 20 Jan). Sale of a property: 4 months from the transfer. Refunds: up to 4 years.

Modelo 210: IRNR (non-resident income tax) for non-residents: which documents do I need?

You need to have to hand: Valid NIE (foreigner identity number); without it, you must apply for one first., Tax residence certificate from your country of residence (stamped by the tax authority)., If a property: nota simple from the Property Registry or cadastral consultation showing the cadastral value., If a rental: tenancy agreement + proof of rent received., If a sale: deed of sale + original deed of acquisition + stamped modelo 211 from the buyer (3 % withholding)., If pensions / employment income: certificate from the payer., If investment income: certificate from the issuing bank showing the withholdings borne.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 210. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 210 ↗.

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